Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires “reasonable care” and not verification from the department whether the duty stands paid by the manufacturer-seller - credit allowed - SC
MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires “reasonable care” and not verification from the department whether the duty stands paid by the manufacturer-seller - credit allowed - SC
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